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    <title>2017 (2) TMI 425 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the running gear is part of the chassis and should be excluded from the assessable value for duty calculation under Notification No. 4/97-CE. The decision was based on precedent and technical analysis, affirming that the running gear is integral to the chassis and should not be separately assessed for duty purposes. The appellant&#039;s appeal was allowed, overturning the Commissioner (Appeals)&#039;s decision and setting aside the disputed orders.</description>
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      <title>2017 (2) TMI 425 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=338725</link>
      <description>The Tribunal ruled in favor of the appellant, holding that the running gear is part of the chassis and should be excluded from the assessable value for duty calculation under Notification No. 4/97-CE. The decision was based on precedent and technical analysis, affirming that the running gear is integral to the chassis and should not be separately assessed for duty purposes. The appellant&#039;s appeal was allowed, overturning the Commissioner (Appeals)&#039;s decision and setting aside the disputed orders.</description>
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